Continue reading "Finance Act 2013: Spouse exemption – good news for mixed-domicile couples?"
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Finance Act 2013: Spouse exemption – good news for mixed-domicile couples?
Paul Davidoff sets out the implications of ss177-178 of the Finance Act 2013 ‘The election permitted by ss267ZA and 267ZB IHTA now provides a new way to avoid the otherwise unavoidable limitation on the spouse exemption and the ensuing problems.’Glad tidings of great joy were declared last year for mixed domiciled married couples and civil …